# Tax and VAT

> Slovak VAT payer registers and VIES verification of EU VAT numbers. Find out whether an entity is a VAT payer before you issue an invoice.

Whether a business is registered for VAT decides what goes on the invoice. The answer sits in the Financial Administration registers and, for cross-border trade, in VIES.

## Three types of registration

Slovak law distinguishes ordinary VAT payers, entities registered under section 7 and section 7a of the VAT Act. They are three different registers with different consequences for the invoice, and confusing them is a common source of errors.

FirmAPI returns all three plus the registration and deregistration dates, so you can tell what applied on any given day, not just today.

## Domestic and cross-border

For a Slovak counterparty the Financial Administration registers are the source of truth. For a customer in another member state you need VIES, the only place that confirms an EU VAT number is valid.

## Registers in this group
- Tax Authority – VAT payers: Current list of VAT payers including VAT IDs, refreshed weekly. (https://api.firmapi.sk/en/what-data-we-provide/tax-and-vat/vat-payers.md)
- Tax Authority – Tax reliability index: Tax reliability rating assigned by the Slovak Tax Authority. (https://api.firmapi.sk/en/what-data-we-provide/tax-and-vat/tax-reliability-index.md)
- Tax Authority – Erased VAT payers: Companies removed from the VAT register with date and reason. (https://api.firmapi.sk/en/what-data-we-provide/tax-and-vat/erased-vat-payers.md)
- EU VIES: European Commission service for real-time VAT ID verification. (https://api.firmapi.sk/en/what-data-we-provide/tax-and-vat/vies-vat-validation.md)